ESRS S1: Own Workforce·Disclosure Requirement S1-15
Remuneration
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Gepubliceerd paspoort
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ESRS S1: Own Workforce
Disclosure Requirement S1-15 · 2026-5010-final
Laatst beoordeeld
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Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission
Kern van de disclosure
This disclosure asks an organisation to explain how pay and other forms of remuneration for its own workforce are set and used in practice. The focus is on whether remuneration arrangements are aligned with the organisation’s approach to people management, including how they may support fair treatment, retention, motivation and performance across the workforce.
In practical terms, the reporting should cover the organisation’s own employees as a whole, not just a few selected sites or senior roles. The emphasis is on the main remuneration principles, how they are applied across the business, and any important differences or features that affect different groups of workers.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.
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Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| Pay gap figure | Capture the reported percentage difference in pay between the relevant groups, using the organisation’s chosen basis and period consistently. | Payroll extracts, pay-gap calculation workbook, and the underlying employee grouping logic used for the reporting period. | Reward / HR analytics |
| Pay ratio figure | Capture the reported ratio comparing pay between the relevant pay levels or groups, using one consistent method and reporting period. | Payroll data, ratio calculation file, and the definition used to select the two pay points or groups. | Reward / HR analytics |
Hoe u dit voorbereidt
De gegevens opvragen
Request the pay gap and pay ratio data from Reward / Pay Analytics
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
What pay gap and pay ratio figures should we use for the reporting period, and what source data and method sit behind them?
Use your organisation’s own pay and reward language first, then map it to the reporting disclosure. For example, ask for your pay gap and pay ratio outputs, the underlying pay files, and the method used to calculate them. Keep the request in the terms your team already uses, and check the source material before sign-off.
Zwak verzoek
Please provide the ESRS S1:S1-15 remuneration data and evidence for the disclosure.
Waarom dit misgaat: This uses framework language that many internal owners will not recognise, and it does not say which figures, source files, or calculation details are needed. It is too vague to help the owner pull the right data quickly or to let the reviewer trace the numbers back to the source.
Beter verzoek
Please send the latest pay gap and pay ratio outputs for [period], together with the source export, calculation basis, scope, and any notes on adjustments or assumptions. Use your team’s usual pay and reward terms, and confirm which version is approved for reporting.
Sjabloon voor een formele e-mail
Subject: Request for pay gap and pay ratio data for [reporting period] Hello [name/team], We are preparing the sustainability reporting pack and need your help with the pay gap and pay ratio figures for [reporting period]. Please send: - the final figures you would use for [reporting period] - the source file(s) or export(s) used to produce them - the calculation basis and any assumptions or adjustments - the population and boundary included - the internal category labels used in the analysis - any notes needed to explain the output clearly If there are multiple versions, please confirm which one is the latest approved version and who reviewed it. Please share the material by [date]. If anything is unclear, I’m happy to adapt this to your team’s usual terms. Thanks, [Your name]
Korte versie voor Teams / Slack
Hi [name] — could you send the latest pay gap and pay ratio figures for [period], plus the source file and any notes on how they were calculated? Please include the boundary, population, and the internal labels used. Thanks.
Sectorvoorbeelden
Manufacturing
Context. A plant-based group with hourly and salaried staff, multiple sites, and a central reward team.
Aangepast verzoek. Hi [name] — for [period], could you share the pay gap and pay ratio figures for the group, plus the payroll export, the calculation basis, and any site or worker-group exclusions? Please include the internal labels you use for hourly, salaried, and bonus-eligible staff.
Voorbeeldantwoord. Attached: 1) approved pay gap workbook, 2) payroll extract from [system], 3) notes showing the group boundary, included staff, and calculation basis, 4) version history and reviewer sign-off.
Financial services
Context. A regulated business with multiple legal entities and a central compensation team.
Aangepast verzoek. Hello [name/team], please provide the latest pay gap and pay ratio pack for [period] across the entities in scope, including the compensation file, the method used, and any entity-level notes. Please use the internal grade and population labels your team already works with.
Voorbeeldantwoord. Returned: entity list in scope, compensation analysis workbook, source HR/pay export, methodology note, and confirmation of the approved version for reporting.
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Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
State how the two figures were calculated, including the pay basis used, the employee population included, and any exclusions or adjustments applied before the numbers were finalised.
Contextnotitie
Explain what the percentage gap and the pay multiple indicate about the relationship between higher- and lower-paid workers, and note whether the figures point to a wider or narrower spread in pay.
Toelichting op schommelingen
If either figure has changed materially, link the movement to the underlying workforce or pay-setting factors that drove it, such as changes in headcount mix, pay awards, or the composition of the group included in the calculation.
Vermelding in de inhoudsindex
S1-15 Remuneration — [location / page] / [notes]Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor S1-15 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| We prepared the coverage figure using our own payroll and HR records, then checked that the population included the relevant staff group for the reporting period and that any exclusions were deliberate and documented. | Assurer will probe whether the headcount basis was complete, whether anyone was left out without a clear reason, and whether the period and population used for the calculation were consistent with the published figure. | ['Payroll extract and HR master data used for the calculation', 'Population reconciliation showing included and excluded employees', 'Documented scope note explaining any exclusions or boundary choices', 'Version-controlled calculation file with period-end cut-off'] |
| For the pay-gap figure, we used gross hourly pay data for men and women and built the calculation from the ordinary salary element plus other pay items available across the workforce, with the method set out in our working papers. | Assurer will test whether the pay inputs were defined consistently, whether the same pay components were used across the dataset, and whether the method was applied in a way that could distort the result. | ['Calculation methodology note', 'Source payroll data showing gross hourly pay inputs', 'List of pay components included in the model', 'Sample recalculation or spreadsheet audit trail'] |
| We disclosed the gap figure together with the contextual split by employee group and/or country where that helped explain the result, and we kept the underlying breakdowns that support the published numbers. | Assurer will check whether the contextual breakdowns match the reported figure, whether the grouping logic was applied consistently, and whether the supporting detail can be traced back to source data. | ['Segmented calculation outputs by employee group and/or country', 'Source data mapping to each segment', 'Narrative explaining why the contextual split was used', 'Reconciliation from segment totals to the published figure'] |
| We calculated the annual pay ratio using the full employee population in scope, the base salary element, and the cash, benefits-in-kind and long-term incentive items covered by our pay policy, then checked the result against the source records before sign-off. | Assurer will probe whether the pay elements were selected correctly, whether the employee population was complete, and whether the ratio was recalculated accurately from the underlying records. | ['Remuneration policy extracts showing included pay elements', 'Employee population listing used in the ratio', 'Source payroll and reward data for each component', 'Independent recalculation or review sign-off'] |
| We published the ratio between the top earner and the middle employee after confirming the ranking method, the treatment of the top earner, and the exclusion of that individual from the median population. | Assurer will test whether the ranking and median approach were applied correctly, whether the highest-paid person was handled consistently, and whether the disclosed ratio can be reproduced from the source data. | ['Ranking and median calculation worksheet', 'Employee pay dataset used for the ratio', 'Explanation of how the top earner was identified and excluded from the median set', 'Reperformance check or internal review evidence'] |
| Before publication, we documented the approach used to compile both pay metrics, including the data sources, the calculation steps, and the main judgement calls made in the process. | Assurer will probe whether the methodology was sufficiently clear to reproduce the figures, whether key assumptions were disclosed, and whether the process was applied consistently across both metrics. | ['Methodology paper covering both metrics', 'Data lineage from source systems to final disclosure', 'List of assumptions, judgements and exclusions', 'Approval record showing review before publication'] |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
Veelvoorkomende hiaten
Fouten om te vermijden bij het verzamelen van gegevens
Waar vaak een professionele afweging nodig is
Voorbeelden
Illustratieve voorbeelden
Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.
: we show a simple pay comparison for our workforce, split by women and men, using average pay and a like-for-like pay comparison. The figures below are illustrative and internally consistent.
Illustrative disclosure showing a workforce pay gap percentage and a pay comparison ratio for a manufacturing reporter.
Illustrative pay comparison for our workforce (people / %)
| Category | Women | Men |
|---|---|---|
| Average pay | 48 | 52 |
| Headcount | 240 | 260 |
: we present a second, different workforce pay comparison for our group, again split by women and men. The numbers are illustrative and internally consistent.
Illustrative disclosure showing a workforce pay gap percentage and a pay comparison ratio for a financial services reporter.
Illustrative pay comparison for our group (people / %)
| Category | Women | Men |
|---|---|---|
| Average pay | 57 | 43 |
| Headcount | 180 | 120 |
Bedrijfsrapporten
Hoe bedrijven S1-15 in de praktijk rapporteren
Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.
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Toets uw begrip
Scenario’s om door te werken
A preparer has the latest payroll extract for the year-end workforce and a separate file for the chief executive’s total pay. The team can calculate the gap between average worker pay and the leader’s pay, but they have not yet checked whether the same basis is used for both figures.
A company has a large bonus accrual for senior staff, while most other employees receive only fixed salary and a small allowance. The preparer is unsure whether to compare total pay or only base salary when preparing the remuneration disclosure.
The finance team has calculated a pay ratio of 18:1 using the chief executive’s annual pay and the median employee’s annual pay. A reviewer asks whether the ratio alone is enough, or whether the underlying pay-gap information also needs to be prepared.
A group prepares its sustainability report centrally, but payroll data sit in several country systems. One subsidiary has not yet confirmed its year-end figures, and the group team is considering using an estimate so the report can be issued on time.
Verwijzingen naar het raamwerk
Relevante ESRS-vereisten en verwante disclosures
Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.
ESRS
S1-15
binnen ESRS S1: Own Workforce
Gerelateerd & verkennen
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FAQ
Vragen die deze pagina beantwoordt
The page says the two datapoints to prepare are the pay gap figure and the pay ratio figure. Use the plain-language explainer and the step-by-step preparation section to confirm what you need before drafting the disclosure.
Use it as a practical checklist to move from understanding the disclosure to gathering the right inputs and shaping a draft. The page is designed to help you prepare the disclosure rather than to act as an official source.
The page includes an evidence pack with five items to support assurance readiness. Use those items alongside the six assurance claims to verify so you can show how the figures were built and checked.
The page lists six assurance claims in a claim/risk/evidence format. Use them to test whether your data, method and supporting documents are strong enough for review before you finalise the disclosure.
The page includes a list of common reporting gaps and mistakes to help you avoid weak or incomplete reporting. Use that section as a pre-submission check against your draft, data and evidence pack.
They are there to show what a draft disclosure can look like, including a quantitative table. Treat them as examples only and use them to shape your own wording, layout and data presentation.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it while preparing the disclosure and building your assurance evidence so you can track inputs, checks and draft outputs in one place.
The Download Centre includes a printable Library Card in PDF format. It is a practical companion for working through the page content and keeping the key preparation and assurance points to hand.
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Use those elements to turn your prepared figures and evidence into a clear first draft.
Yes. The page includes a table linking to real published reports at the pages where the topic is disclosed, which can help you see how others present similar information in practice.
Meer vragen waarbij deze pagina helpt
Verder verdiepen · S1-15
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